I have been comparing charts from many sources listing items included or excluded in different compensation definitions. It seems pretty clear that "Severance Pay" is included in W-2. However, sources seem about equally split between saying "Severance Pay" is included or excluded for Long list 415, Short List 415, and 3401(a). Does anyone have a strong opinion on which is correct for Long List, Short List, and 3401(a). If so, reasons and/or cites would be appreciated.